DSpace at VNU: Job Costing: Managerial and Cost Accounting
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JobCosting
ManagerialandCostAccounting
LarryM.Walther;ChristopherJ.Skousen
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Larry M. Walther
Job Costing
Managerial and Cost Accounting
2
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Job Costing: Managerial and Cost Accounting
1st edition
© 2010 Larry M. Walther & bookboon.com
ISBN 978-87-7681-587-5
3
Download free eBooks at bookboon.com
Job Costing
Managerial and Cost Accounting
Contents
Contents
J
ob Casting and Modern Cast Management Systems
7
1
Basic Job Casting Concepts
8
1.1
Cost Data Determination
8
1.2
Conceptualizing Job Costing
8
1.3
Tracking Direct Labor
9
1.4
Tracking Direct Materials
10
1.5
Tracking Overhead
11
1.6
Job Cost Sheets
12
1.7
Expanding the Illustration
12
1.8
Another Expansion of the Illustration
14
1.9
Database Versus Spreadsheets
15
1.10
Moving Beyond the Conceptual Level
15
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Job Costing
Managerial and Cost Accounting
Information Systems for the Job Costing Environment
2
Information Systems for the Job Costing Environment
16
2.1
Direct Material
16
2.2
Direct Labor
17
2.3
Overhead and Cost Drivers
18
3
Tracking Job Cost Within the Corporate Ledger
19
3.1
Direct Material
19
3.2
Direct Labor
22
3.3
Applied Factory Overhead
22
3.4
Overview
24
3.5
Financial Statement Impact Scenarios
25
3.6
Cost Flows to the Financial Statements
26
3.7
Subsidiary Accounts
27
3.8
Global Trade and Transfers
27
4
Accounting for Actual and Applied Overhead
29
4.1
he Factory Overhead Account
29
4.2
Actual Overhead
29
4.3
he Balance of Factory Overhead
30
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